Singapore legislation

Regulation 80

of Customs Regulations

Regulation 80

Assessment of weight for drawback

For the purposes of regulation 75, the weight of the tobacco shall be the net weight of the tobacco contained in cigars or cigarettes and shall not include paper, cork tips, filters or other component parts of cigarettes, nor shall it include tin-foil or paper wrappings, bands detachable or otherwise, used in the packings of cigars, cigarettes or other tobacco but shall include the weight of such tobacco waste as may be allowed by the Director-General.